c + a, o, u = [k]         casa, coche, cuatro   
                         c +  e, i = [θ]            cerro, cielo

g + a, o, u = [g]              ganar, gota, gula                                                                           

gu + e, i = [g]                 guerra, águila  

g + e, i  = [x]                  gélido, Gijón

gü + e, i = [g]                desagüe, lingüista

J

k = [k]                             Kilo

K

qu + e, i =[k]            querer

vocal + r + vocal = [r]       pera
consonante distinta de n, l, s  + r = [r]         compra
vocal + r = []     cantar                                                                                                                                                                                         
posición inicial; vocal + r/rr + vocal; n, s, l + r = []       roca, arribar, Enrique